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Village of Monticello – Board Oversight (2016M-337)
… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village operations for the period August 1, 2014 through … Village of Monticello Board Oversight 2016M337 …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… Purpose of Audit The purpose of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… . For example, charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for … “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not review credit … for timely review. School officials generally agreed with our recommendations and have initiated corrective …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Other Bulletin No. 24
To inform the State University Construction Fund of OSCs automatic processing of the repayment of SCF CSEA DRP reductions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civil2018 Financial Condition Report – 2018 Financial Condition Report
… from the Comptroller I am pleased to present the State of New York’s Financial Condition Report for the fiscal year … challenges loom on the horizon. Federal grants, one of the State’s primary revenue sources, make up more than one … this Report This report provides citizens with an overview of the financial condition of New York State. It presents …
https://www.osc.ny.gov/reports/finance/2018-fcrYour Home Public Library – Financial Management (2016M-228)
… management of the Library’s financial condition for the period June 1, 2013 through April 13, 2016. Background Your …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Total Spending – 2023 Financial Condition Report
… on public health and education represents 70.1 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… on public health and education represents 67.5 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… on public health and education represents 66.8 percent of total State spending. …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingCity of Lockport – Independent Audit Services (2014M-238)
… the timely detection of errors and irregularities for the period January 1, 2012 through December 31, 2012. Background … to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Village of Endicott – Budget Review (B4-14-7)
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … 10 percent in each fund. Village officials told us they recognized the deficits and planned to raise water …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Opinion 90-18
… threshold of section 103 (see e.g., Walton v Mayor , 26 App Div 76, 49 NYS 615; 1A Antieau, Municipal Corporation …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Southwestern Central School District – Claims Processing (2016M-356)
… period July 1, 2014 through July 11, 2016. Background The Southwestern Central School District is located in the Towns … Southwestern Central School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Management of Unexpected Delays and Events During Winter 2017-18
… Terminal Zone. The LIRR’s Mission Statement states, in part, “We, the employees are committed to providing excellent … by trains that were late, canceled at the terminal before departing, or terminated en route before reaching their …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Comptroller DiNapoli Releases Municipal Audits
… finances and operations, my office continues to provide taxpayers the assurance that their money is being spent … of Sweden – Justice Court (Monroe County) The justices do not provide adequate oversight of court operations to … inter-fund transfers and advances from the general fund to pay bills over the last several years. Town of West Union – …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Walden Fire District No. 2 – Purchasing (2017M-204)
… in accordance with the District’s procurement policy for the period January 1, 2016 through July 25, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $501,784. Key Finding District officials did … the District’s procurement policy during the audit period for 27 purchases totaling $77,044. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Penn Yan Central School District – Separation Payments (2015M-258)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by TheraCare Preschool Services, Inc. (TheraCare) on its Consolidated Fiscal Reports (CFRs) were properly calculated and adequately documented pursuant to the State Education Department's Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1364
… a prior year refund of Social Security and Medicare ta …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-tax